TMI Blog2011 (8) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and not on other services provided by them - He further clarified that BSNL has already discharged service tax liability on the other activities undertaken by the appellant - Nowhere it has been shown as to whether the demand is only in respect of purchase and sale of recharge coupons or other activities of the appellants in providing services to BSNL, are already included - The legal issue st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided the business auxiliary services to M/s.BSNL. In addition a penalty of identical amount was also imposed under section 76 of Finance Act, 1994 alongwith penalty under sections 77 and 78 of the Act. 2. According to the learned Counsel appearing for the appellants, the said confirmation of service tax is in respect of purchasing and reselling of recharge coupons to M/s.BSNL. By referring to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om services such as cellular, basic phones, WLL connections and customer care. As such, learned SDR submitted that the service tax stands confirmed for the service provided by the appellants. 4. In his rejoinder, learned Advocate clarified that the service tax stands confirmed by the lower authorities only on reselling of recharge coupons and not on other services provided by them. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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